决算审计

高校基建工程决算审计探讨

Preliminary Exploration of Audit of Returns of College Capital Construction

浅谈高校基建工程决算审计应重视的几个问题

On several issues in audit of returns of capital construction projects in academies

基于Web的维修工程决算审计信息系统的开发与设计

The Development and Design of Web - based Returns Audit Information System for Maintenance Works

基建工程预算、结算、决算审计；

Construction work auditing on budgets , settlements , and final accounts ;

对年终决算审计的几点思考

Thinking on the Audit of Year-end Settlement of Accounts

企业年度会计报表财务决算审计；

Annual accounts auditing and inspection on enterprises'financial statements ;

浅谈如何做好建筑工程决算审计工作

The Final Accounts and Audit in Construction Project

建设项目预决算审计中发现的问题成因分析及对策

The Reasons and Countermeasures of the Problems in Audit on the Budget and Final Account of the Construction Engineering

从总结工程决算审计内容，规范工程决算审计方法入手，较全面地探讨了工程决算审计的重点和技巧。

The article generalizes contents of audit of returns of college capital construction , standardizes its focal points and techniques .

高校基建工程决算审计实践存在不少问题，要针对存在问题的原因及危害采取相应的措施。

Many issues have existed in auditing practice of capital construction project final accounts in universities . Corresponding measures must be taken to solve them .

针对目前建设项目预决算审计中发现的问题进行成因分析，并提出改进的对策和建议。

The reasons and countermeasures of the problems in the process of auditing the budget and final accounts of the construction engineering were discussed in this paper .

国家审计机关对政府投资项目的传统审计主要为竣工决算审计，这种事后审计面临严峻挑战。

National audit institutions of the traditional audit of government investment projects for the completion of final accounts of major , which is facing serious challenges after the audit .

本文从依据、标的、从业人员、法律效力和目的五个方面论述了工程结算审核与决算审计的区别。

This text at basis ,,, and purpose five a piece of respects expound the fact project close and verify the difference with audit of returns legal effect the employed target .

基建工程决算审计中的问题、原因及重点竣工决算超施工图预算的原因剖析及防治

Stressing the Essential Question in Order to Do Well Audit of Capital construction Engineering Returns A study on the causes of completion budget beyond working drawing estimate and its prevention measures

从依据、工作程序及方法等诸多方面解析了建设项目竣工决算审计与建设工程竣工结算审核两者的区别，从而使今后的具体工作更具目的性、合理性。

This article analyzes the differences between final accounts audit of construction items completion and settlement verification of construction project completion , which can make the work in future more purposeful and rational .

要积极探索财政决算审计与市县长经济责任审计的结合，适应现代财政管理理念，积极探索财政性资金绩效审计。

In order to suit the control idea of modern finance ard probe actively financial funds performance audit , it is necessary to probe actively the combination of finance balanced budget audit and mayors economic duty audit .

监督内容涵盖了政府投资项目全过程，具体包括项目前期审计、项目预算执行审计、竣工结算审计、工程决算审计及项目后评审，是整个投资审计体系和审计内容的重要组成部分。

The supervising covers the whole process of the government-funded projects , including pre-audit of the projects , implementation audit of project budget , audit of completion and settlement , audit of project accounts and post-audit of the projects .

论述了基建工程决算审计过程中的审计重点和主要内容，阐述了审计在基建工程决算中的重要作用和对基建资金使用的控制作用。

This paper mainly discusses the key points and main content of audit of returns of capital construction projects , and explicates the important role that audit plays in final accounts and its effect on controlling the application of capital construction funds .

作者通过自己在竣工决算审计中发现的政府投资效益低下的问题，提出开展政府投资项目绩效审计的必要性及在绩效审计过程中应把握的关键环节及着眼点。

The author finds that the government investment benefit is low in final accounts audit of completed project . In allusion to this problem , this paper puts forward the necessary , respect and key taches of performance auditing of government investment project .

油田产能建设项目的投资审计重点应做好项目投资的前期审计、项目投资的在建审计、项目投资的竣工结算审计、项目投资的竣工决算审计、项目投资的效益审计。

The focal point of investment audit of oilfield producing energy construction project should make the early stage audit of project investment , building audit of project investment , project completed settling accounts audit and audit of returns of project investment , and benefit audit of project investment .

高校基建工程决算内部审计分析及对策&以广西民族学院为例

Analysis and Countermeasure of Capital Construction Project Final Accounts in Universities

条各级政府审计部门对本级各部门、各单位和下级政府的预算执行、决算实行审计监督。

The auditing department of a government at any level shall exercise auditing supervision over the budget implementation and final accounts of all departments and units at the corresponding level and the governments at lower levels .

阐述了对扩初设计概算费用、施工图预算、竣工决算进行审计的重要性及其审计步骤与审计内容。

This paper expounds the importance , procedures and contents of the audit for the approximately-estimated cost of the extended preliminary design , the working drawing estimate , and the budget needed for the completion of projects .

第二十三条审计机关对国家建设项目预算的执行情况和决算，进行审计监督。

Article 23 Audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State 's construction projects .

谈工程决算中审核与审计的差异

The Differences between Audit and Verification in Final Project Accounts